Stamp Duty stamps of PNG
Subsequently you find illustrations of all stamp duty stamps so far recorded. Under the stamps there are Michel numbers of the un-overprinted postage stamps with a SD prefix (for stamp duty) and the catalogue numbers according to the Barefoot British Commonwealth Revenues Catalogue.
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At the annual gathering 2007 in Hinterzarten a collector showed a commercial inland cover with a so far unknown stamp duty stamp with diagonal overprint and 20 t surcharge which was used as postage. To date no further specimen has surfaced.
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For-runners
End of 1957, most likely in November, some 6 1/2 pence stamps were overprinted with "Stamp Duty 1d". In 1958 these fiscals were officially used as postal stamps.
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Forgeries
Beginning of 1997 the last stamp duty overprint was released so far. Of this issue an inverted overprint is known. Later on it turned out that this issue is a forgery to defraud collectors.
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Lately further stamps were offered with the description "most likely proofs" to promote sales. These were all forgeries as well.
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